2a: Infringement of the obligation to present accounts in electronic form, cost accounting or consolidated accounts

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1729 D1729 E1729 F1729 G1729 H

Article 1729 G

French General Tax CodeIn force
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Updated 7 Nov 2023

1. Any delay in the payment of sums due in respect of the advance payment provided for in 2° of 2 of Article 204 A or the additional withholding tax provided for in IV of Article 204 H shall give rise to the application of a surcharge of 10% of the sums not paid within the prescribed time limits.

However, where the payment of a supplemental withholding tax proves to be more than 30% less than the amount of the supplement that should have been paid, the rate of this increase is equal to half the difference between the amount of the supplement due and the amount of the supplement paid, referred to the former amount.

2. The downward adjustment of the levy provided for in article 204 J gives rise to the application of an increase of 10%, when the amount of the last estimated levy, calculated in accordance with the procedures provided for in 3 of III of the same article 204 J and increased, where applicable, by the amount of payments not refunded pursuant to 2° of 6 of the same III, proves to be more than 10% less than the amount of the deduction that would have been made in accordance with the procedures provided for in 3 of the same III, the income taken into account being that actually recorded in respect of the year and the income tax relating thereto being that resulting from the application to that income of the rules provided for in 1 to 4 of the I of article 197 or, where applicable, article 197 A, in the version in force on the date of modulation.

The basis of assessment for the penalty is equal to the difference, when positive, between the amount of the levy that would have been paid, mentioned in the first paragraph of this 2, retained within the limit of the amount of the levy that would have been paid in the absence of modulation, and the amount of the levy paid.

However, when the amount of the levy paid turns out to be more than 30% less than the first amount mentioned in the second paragraph of this 2, the rate of the increase is equal to half the difference between this first amount and the amount of the levy paid, referred to this first amount.

3. The increase provided for in 2 does not apply when the taxpayer can prove that the erroneous estimate of his situation or income was, in whole or in part, made in good faith on the date of his application for modulation or stems from factors that were difficult to predict on that date.

The increase provided for in 2 does not apply to sums increased in application of 1.

Mariela Petrova

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Any time a strategic decision changes how the company is owned, governed or contractually bound — incorporation, fundraising, M&A, restructuring, shareholder agreements, or major commercial contracts. Earlier engagement always costs less than later remediation.

A notary (notaire) is a public officer who authenticates specific deeds (mainly real-estate transfers and certain family-law acts). A corporate lawyer (avocat) advises on strategy, negotiates and drafts company documents, and represents you in disputes. The two roles complement rather than overlap.

Yes — most of our clients are foreign suppliers, investors or holding entities. We bridge the gap between French law and your home jurisdiction's expectations and deliver everything bilingually.

The SAS (Société par Actions Simplifiée) is the default choice for most international structures: flexible governance, single shareholder allowed, no minimum capital, and works cleanly with foreign holding entities. We assess SARL, SA, SCI on the merits when the situation calls for it.

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We work on fixed fees for clearly scoped engagements (incorporation, contract drafting, audits) and on monthly retainers for ongoing advisory. Hourly billing is the exception, not the default. You always know the cost before work starts.

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Absolutely. We routinely coordinate with your in-house counsel, expert-comptable or notaire — pragmatic collaboration is the norm, not the exception. We send them everything they need to do their part without duplicating work.

Mariela Petrova

Mariela Petrova

Avocate au Barreau de Paris

Toque #C2396

15+ Years In Corporate Practice

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